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New Markets Tax Credit Has Increased Low-Income Community Investment, But Further Extensions Will Depend on Political Winds  

Author:  Joan Teresa Kay.

Source: Volume 24, Number 03, Spring 2007 , pp.263-272(10)

Journal of Taxation of Investments

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In a tax policy study, “New Markets Tax Credit Appears to Increase Investment by Investors in Low-Income Communities, but Opportunities Exist to Better Monitor Compliance,” the Government Accountability Office follows up on a mandate of the Community Renewal Tax Relief Act of 2000. That Act required that the agency report on the program to Congress at three-year intervals.


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